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NY K86704

June 23, 2004
CLA-2-42:RR:NC:TA:341 K86704


TARIFF NO.: 4202.92.9060

Ms. Jennifer Parker
World Commerce Services, Inc.
830 Dillon Drive
Wood Dale, IL 60191

RE: The tariff classification of an unfinished jewelry box from China.

Dear Ms. Parker:

In your undated letter, received in this office June 3, 2004, on behalf of Linz & Company, Inc., you requested a tariff classification ruling for an unfinished jewelry box.

The sample submitted is not identified by style number. The item is an unfinished jewelry box specially designed for keeping jewelry. The box consists of a divided central top and bottom compartment. It is made up of a rigid base wholly covered on the exterior surface with polyvinyl chloride (PVC) sheeting. The interior of the box is textile lined and features a fitted mirror within the lid. It measures approximately 10”(W) x 8”(H) x 6 ½”(D). The box has a top carrying handle and it is secured by means of a flap with metal snap fastener. Your sample is being returned as requested.

You have suggested classification with the tariff provision HTS 3924.90.5000 that provides, in part, for other household articles of plastics, other, other. Goods classifiable in heading 4202 are excluded from classification in heading 3924 by Chapter 39 exclusion note 2(ij). The instant item is classifiable in heading 4202, therefore it is not classifiable in subheading 3924, HTS.

The applicable subheading for the jewelry box will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases jewelry boxes and similar containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kevin Gorman at 646-733-3041.


Robert B. Swierupski

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